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Value Added Tax In The Economic Crisis Context


Author Info

  • Mara Eugenia Ramona

    (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)

  • Cuceu Ionut

    (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)

  • Mara Cristian

    (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)


This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the revenues from VAT represent a valuable source of financing the public expenditures. In Romania the economic crises has led to increasing o f VAT rate from 19% to 24%. This measure is an important fiscal measure for the state budget and this study tries to reflect the impact of this VAT rate increase on the public revenues and consumption.

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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2011)
Issue (Month): 1 (July)
Pages: 389-395

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Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:389-395

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Related research

Keywords: value added tax; economic crises; tax revenues;

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